High Court of KeralaST.Rev./8/2012dismissed

State Of Kerala v. Vasantha Modern Rice Mill

2015-06-12Honourable Mr. Justice Shaji P.Chaly,Honourable Mr.Justice Antony Dominic3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE SHAJI P.CHALY FRIDAY, THE 12TH DAY OF JUNE 2015/22ND JYAISHTA, 1937 S.T.Rev..No. 8 of 2012 ----------------------------- AGAINST THE ORDER IN TA 121/2009 of S.T.A.TRIBUNAL, ADDL.BENCH, PALAKKAD DATED 26-06-2009 REVISION PETITIONER/RESPONDENT/REVENUE:

------------------------------------------------------------------ STATE OF KERALA REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES ERNAKULAM.

BY ADV. GOVERNMENT PLEADER SRI.LIJU STEPHEN RESPONDENT/APPELLANT/ASSESSEE:

---------------------------------------------------- VASANTHA MODERN RICE MILL VADAVANNUR KOLLENGODE, PALAKKAD.

R BY ADV. SRI.T.M.SREEDHARAN (SR.) R BY ADV. SMT.NISHA JOHN R BY ADV. SRI.V.P.NARAYANAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 12-06-2015, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

S.T.Rev..No. 8 of 2012 APPENDIX PETITIONER'S ANNEXURES:

ANNEXURE A: TRUE COPY OF THE MODIFIED ASSESSMENT ORDER DATED 17.4.2006.

ANNEXURE B: TRUE COPY OF THE ORDER OF THE ASST. COMMISSIONER III, COMMERCIAL TAXES, PALAKKAD DATED 11.12.2008.

ANNEXURE C: TRUE COPY OF THE ORDER OF THE STAT DATED 26.6.2009.

RESPONDENT'S ANNEXURES:

ANNEXURE R1(a): TRUE COPY OF COMMON JUDGMENT DATED 27.8.2008 IN ST REV. NOS.143/08 AND CONNECTED CASES IN THE CASE OF M/S PETERS RICE MILL, ANGAMALY, ANNEXURE R1(b): TRUE COPY OF COMMON JUDGMENT DATED 27.8.2008 IN ST REV.NOS.171/08 AND CONNECTED CASES IN THE CASE OF K.O.THOMAS, POPULAR RICE MILL, OKKAL. ANNEXURE R1(c): TRUE COPY OF THE ORDER IN ST REV. NO.232/2005 DATED 8TH AUGUST 2008 OF THIS HON'BLE COURT. // TRUE COPY // P.A. TO JUDGE

ANTONY DOMINIC & SHAJI P. CHALY, JJ.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev. No.8 of 2012 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 12th day of June, 2015

ORDER

Antony Dominic, J.

The issues raised in this revision are covered against the State in view of the principles laid down by the Full Bench of this Court in the judgment in State of Kerala v. Vasantha Modern Rice Mill [2014 (4) KHC 855]. Therefore, the revision is only to be dismissed and we do so. Sd/- ANTONY DOMINIC JUDGE Sd/- SHAJI P. CHALY JUDGE jes